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Cal. Rev. & Tax. Code § 23456.5

Alternative Minimum Tax

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2025
As of January 1, 2011
The amendments to Section 56 of the Internal Revenue Code by Section 4(1) of Public Law 106-519, regarding adjustments in computing alternative minimum tax income relating to the exclusion under Section 114 of the Internal Revenue Code, shall not apply.
Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not apply.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.